https://www.taxtmi.com/caselaws?id=83750 Damaged, defective and sub-standard gypsum boards destroyed with permission under Rule 49 were treated as waste or scrap arising in the course of manufacture, so Rule 57D protected the Modvat credit on inputs and reversal was not required. The communication by the Assistant Collector merely conveyed conditions for destruction and did not amount to an independent speaking or quasi-judicial adjudicatory order, so it was not appealable and no separate appeal was necessary. The refund claims could not be denied on either ground, and relief followed in favour of the assessee. en-us Mon, 10 Oct 1994 00:00:00 +0530 Sat, 16 Jul 2011 14:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83750 Damaged, defective and sub-standard gypsum boards destroyed with permission under Rule 49 were treated as waste or scrap arising in the course of manufacture, so Rule 57D protected the Modvat credit on inputs and reversal was not required. The communication by the Assistant Collector merely conveyed conditions for destruction and did not amount to an independent speaking or quasi-judicial adjudicatory order, so it was not appealable and no separate appeal was necessary. The refund claims could not be denied on either ground, and relief followed in favour of the assessee. Case-Laws Central Excise Mon, 10 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83750